The Following Data Were Taken from the Adjusted Trial Balance $\begin{array}{c}\text { Kent Corporation } \\\text { Adjusted Trial Balance Data } \\\text { December 31, } 2014\end{array}$

Essay

The following data were taken from the adjusted trial balance of Kent Corporation. $\begin{array}{c}\text { Kent Corporation } \\\text { Adjusted Trial Balance Data } \\\text { December 31, } 2014\end{array}$
$\begin{array}{|l|r|}\hline \text { Accounts Payable } & \$ 12,000 \\\hline \text { Accounts Receivable } & 13,000 \\\hline \text { Accumulated Depreciation-Building } & 6,000 \\\hline \text { Accumulated Depreciation-Furniture \& Fixtures } & 9,000 \\\hline \text { Building } & 60,000 \\\hline \text { Common Stock } & 40,000 \\\hline \text { Cash } & 24,000 \\\hline \text { Copyrights } & 22,000 \\\hline \text { Dividends Declared } & 12,000 \\\hline \text { Furniture \& Fixtures } & 15,000 \\\hline \text { Land } & 25,000 \\\hline \text { Note Payable }(10 \% \text {, due in 5 years }) & 40,000 \\\hline \text { Office Supplies } & 1,000 \\\hline \text { Prepaid Insurance } & 3,000 \\\hline \text { Retained Earnings (January 1, 2014) } & 23,000 \\\hline \text { Salaries Payable } & 2,000 \\\hline \text { Service Revenue } & 85,000 \\\hline \text { Salaries Expense } & 28,000 \\\hline \text { Utilities Expense } & 2,000 \\\hline \text { Depreciation Expense } & 5,000 \\\hline \text { Insurance Expense } & 2,000 \\\hline \text { Office Supplies Expense } & 1,000 \\\hline \text { Interest Expense } & 4,000\\\hline\end{array}$ Required:
Prepare a classified balance sheet in good form at December 31, 2014. (Ignore income taxes).